{
  "url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-disclosure-of-information-regulations-2013/schedule-3/paragraph-23",
  "json_url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-disclosure-of-information-regulations-2013/schedule-3/paragraph-23.json",
  "legislation": "uksi/2013/2734",
  "legislation_title": "The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/occupational-and-personal-pension-schemes-disclosure-of-information-regulations-2013",
  "path": "schedule/3/paragraph/23",
  "kind": "paragraph",
  "number": "23",
  "heading": null,
  "text": "Except in the case of a money purchase scheme that is a wholly insured scheme, the following information—\n(a) where any cash equivalents ... (within the meaning of Chapter 1 of Part 4ZA or Chapter 2 of Part 4A of the 1993 Act) paid during the year were not calculated and verified in the manner prescribed by regulations made under sections 97 or 101I of the 1993 Act (calculation of cash equivalents), as the case may be, a statement explaining why,\n(b) where any of the cash equivalents ... paid during the year were less than the amount for which section 94 of the 1993 Act (right to cash equivalent) provides, a statement to that effect together with information as to why they were less,\n(c) a statement of when full values became, or are likely to become, available, and\n(d) a statement whether discretionary benefits are included in the calculation of the transfer values and, if so, the method by which the value of discretionary benefits is assessed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 3 para. 23 omitted (6.4.2015) by virtue of The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 12(3)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 3 para. 23 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 12(3)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 3 para. 23 substituted (6.4.2015) by The Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2015 (S.I. 2015/482), regs. 1, 12(3)(c)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "Section 97 was amended by the 1995 Act, section 173 and Schedule 6, paragraph 4(a) to (c) and the Child Support, Pensions and Social Security Act 2000, section 56 and Schedule 5, paragraph 8(1). Section 101I was inserted by the 1999 Act, section 37."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "Section 94(1) was amended by the 1995 Act, section 154(1) and (2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/2734/schedule/3/paragraph/23",
    "retrieved_at": "2026-10-29T00:36:44.961024+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}